Forestry Notes. 



271 



at the January meeting of the American Forestry Association. 

 The general conclusions reached seem to be that "State regula- 

 tion would be unjust, impracticable and unconstitutional, unless 

 preceded by a reform in the methods of taxing forest lands." 

 American Forestry for May prints several of these papers to- 

 gether with an abstract of the opinion of the Maine Supreme 

 Court. What promises to be a genuine contribution to the 

 settlement of this highly important but vexatious question is the 

 co-operative study now carried on by the United States Forest 

 Service and the Wisconsin State Board of Forestry upon the 

 question of forest taxation in that State. They propose to 

 gather statistics of present property values in each town, and 

 the values of the forests, as a basis of their conclusions on the 

 present assessments on forest lands. W. R. D. 



